Emissions for agriculture and all land types depend on a wide variety of factors. Some lands such as grasslands on mineral soils remove more carbon dioxide from the atmosphere compared to grasslands on peat soils. The types of animals grazing lands will also contribute to the overall emission profile for each farm enterprise which can be significantly different.
My Department when assessing the merits of afforestation examines the impact of trees and the soils they are planted on. It does not examine emission profiles of different farming enterprises to compare against forestry projects to determine which is more favorable. The decision to licence an afforestation approval takes into account a wide variety of factors which include the presence of habitats, archeology, soil types and aquatic zones.
As outlined in Irelands Climate Action Plan there is a requirement to reduce emissions across all sectors and to take actions that include reducing emissions both from agriculture and all types of land.